Section 105: Offence by a Body Corporate

(1) Where an offence under this Act or any other relevant law committed by a body corporate is proved to have been committed on the instigation or with the connivance of or is attributable to any neglect on the part of a director, manager, secretary of the body corporate, or any person purporting to act in any such capacity, the officer or person is liable on conviction to imprisonrnent for a term of three years or to a fine of Two Million Naira or both:
Provided that where the offence committed is an offence relating to smuggling of migrants, the director, manager, secretary or such other person purporting to act in any such capacity, the officer or person is liable to the penalty prescribed for individuals under the various provisions for such offences under this Act.
(2) Where a body corporate is convicted of an offence under this Act, it is liable to a fine of Five Million Naira and the court may issue an order to wind up the body :
Provided that where a body corporate is convicted of an offence relating to smuggling of migrants, it is liable to a fine of Ten Million Naira, and the Court may issue an order to wind-up the body corporate, and its assets and property transferred to the Objects of Smuggling of Migrants Trust Fund.
(3)
Nothing contained in sub-sections (1) and (2) of this Section shall render any person liable to any punishment if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
(4) Anybody corporate that refuses to-
(a) renew its expatriate quota within the stipulated time ; or
(b) render its expatriate monthly returns, commits an offence and is liable on conviction to a fine of three million Naira.